Metodo costo amortizado: Es un modelo de medición de instrumentos financieros

Metodo de interes efectivo:es un metodo de los costos o ingresos derivados de un instrumentos financieros

Una entidad emite en un Bono del tesoro

Tasa de interes facial de los bonos es del
Los bonos se adquirieton con un descuento del
Desembolso inicial
Los intereses se pagan anualmente
Los bonos serán redimidos al vencimiento, con plazo de en 5 años

Reconocimiento Inicial

0
1
2
3
4
5
Tir
 70,000,000.00
18%
5%
66,500,000.00 66,500,000.00

3,500,000.00

Debe Haber

-66,500,000.00
12,600,000.00
12,600,000.00
12,600,000.00
12,600,000.00
82,600,000.00
19.66% Tabla de medición del bono

Saldo Inicial Intereses generados Intereses pagados

1 66,500,000.00 13,073,490.33 12,600,000.00

2 66,973,490.33 13,166,575.61 12,600,000.00
3 67,540,065.94 13,277,960.89 12,600,000.00
4 68,218,026.83 13,411,243.82 12,600,000.00
5 69,029,270.64 13,570,729.36 82,600,000.00

CODIGO CUENTAS REF

AO-01
1110 BANCO MA-01
170505 INTERESES DIFERDOS MA-02
2905 BONOS EN CIRCULACIÓN MA-03
P/R EMISION DE BONOS EN CIRCULACIÓN
AO-02
530515 GATOS POR INTERES MA-04
170505 INTERESES DIFERDOS MA-02
1110 BANCO MA-01

AO-03
530515 GATOS POR INTERES MA-04
170505 INTERESES DIFERDOS MA-02
1110 BANCO MA-01
AO-04
530515 GATOS POR INTERES MA-04
170505 INTERESES DIFERDOS MA-02
1110 BANCO MA-01
AO-05
530515 GATOS POR INTERES MA-04
170505 INTERESES DIFERDOS MA-02
1110 BANCO MA-01
AO-06
530515 GATOS POR INTERES MA-04
170505 INTERESES DIFERDOS MA-02
2905 BONOS EN CIRCULACIÓN MA-03
1110 BANCO MA-01
no

Saldo Vivo

66,973,490.33
67,540,065.94
68,218,026.83
69,029,270.64
0.00

DEBE HABER

66,500,000.00
3,500,000.00
 70,000,000.00

13,073,490.33
473,490.33
12,600,000.00

13,166,575.61
566,575.61
12,600,000.00

13,277,960.89
677,960.89
12,600,000.00

13,411,243.82
811,243.82
12,600,000.00

13,570,729.36
970,729.36
70,000,000.00
82,600,000.00
PRESTAMO 2,000,000,000.00
TIEMPO 48 MESES
COMISION 5% 100,000,000.00
TASA 17% ANUAL

TABLA DE AMORTIZACIÓN BANCO

Periodo Capital Interes Cuota Saldo Vivo

0 2,000,000,000.00
1 29,376,751.28 28,333,333.33 57,710,084.61 1,970,623,248.72
2 29,792,921.92 27,917,162.69 57,710,084.61 1,940,830,326.79
3 30,214,988.32 27,495,096.30 57,710,084.61 1,910,615,338.48
4 30,643,033.99 27,067,050.63 57,710,084.61 1,879,972,304.49
5 31,077,143.63 26,632,940.98 57,710,084.61 1,848,895,160.85
6 31,517,403.17 26,192,681.45 57,710,084.61 1,817,377,757.69
7 31,963,899.71 25,746,184.90 57,710,084.61 1,785,413,857.97
8 32,416,721.63 25,293,362.99 57,710,084.61 1,752,997,136.34
9 32,875,958.52 24,834,126.10 57,710,084.61 1,720,121,177.83
10 33,341,701.26 24,368,383.35 57,710,084.61 1,686,779,476.57
11 33,814,042.03 23,896,042.58 57,710,084.61 1,652,965,434.53
12 34,293,074.29 23,417,010.32 57,710,084.61 1,618,672,360.24
13 34,778,892.84 22,931,191.77 57,710,084.61 1,583,893,467.40
14 35,271,593.83 22,438,490.79 57,710,084.61 1,548,621,873.57
15 35,771,274.74 21,938,809.88 57,710,084.61 1,512,850,598.83
16 36,278,034.46 21,432,050.15 57,710,084.61 1,476,572,564.37
17 36,791,973.29 20,918,111.33 57,710,084.61 1,439,780,591.08
18 37,313,192.91 20,396,891.71 57,710,084.61 1,402,467,398.17
19 37,841,796.47 19,868,288.14 57,710,084.61 1,364,625,601.70
20 38,377,888.59 19,332,196.02 57,710,084.61 1,326,247,713.11
21 38,921,575.35 18,788,509.27 57,710,084.61 1,287,326,137.76
22 39,472,964.33 18,237,120.28 57,710,084.61 1,247,853,173.43
23 40,032,164.66 17,677,919.96 57,710,084.61 1,207,821,008.78
24 40,599,286.99 17,110,797.62 57,710,084.61 1,167,221,721.78
25 41,174,443.56 16,535,641.06 57,710,084.61 1,126,047,278.23
26 41,757,748.17 15,952,336.44 57,710,084.61 1,084,289,530.06
27 42,349,316.27 15,360,768.34 57,710,084.61 1,041,940,213.78
28 42,949,264.92 14,760,819.70 57,710,084.61 998,990,948.86
29 43,557,712.84 14,152,371.78 57,710,084.61 955,433,236.02
30 44,174,780.44 13,535,304.18 57,710,084.61 911,258,455.59
31 44,800,589.83 12,909,494.79 57,710,084.61 866,457,865.76
32 45,435,264.85 12,274,819.76 57,710,084.61 821,022,600.91
33 46,078,931.10 11,631,153.51 57,710,084.61 774,943,669.81
34 46,731,715.96 10,978,368.66 57,710,084.61 728,211,953.85
35 47,393,748.60 10,316,336.01 57,710,084.61 680,818,205.25
36 48,065,160.04 9,644,924.57 57,710,084.61 632,753,045.21
37 48,746,083.14 8,964,001.47 57,710,084.61 584,006,962.06
38 49,436,652.65 8,273,431.96 57,710,084.61 534,570,309.41
39 50,137,005.23 7,573,079.38 57,710,084.61 484,433,304.18
40 50,847,279.47 6,862,805.14 57,710,084.61 433,586,024.71
41 51,567,615.93 6,142,468.68 57,710,084.61 382,018,408.78
42 52,298,157.16 5,411,927.46 57,710,084.61 329,720,251.62
43 53,039,047.72 4,671,036.90 57,710,084.61 276,681,203.90
44 53,790,434.23 3,919,650.39 57,710,084.61 222,890,769.68
45 54,552,465.38 3,157,619.24 57,710,084.61 168,338,304.30
46 55,325,291.97 2,384,792.64 57,710,084.61 113,013,012.33
47 56,109,066.94 1,601,017.67 57,710,084.61 56,903,945.39
48 56,903,945.39 806,139.23 57,710,084.61 0.00
 TABLA DE AMORTIZACIÓN DE LA EMPRESA

Periodo Capital Interes

0 -1,900,000,000.00 20% 0
1 57,710,084.61 1 26,211,804.47 31,498,280.14
2 57,710,084.61 2 26,646,344.87 31,063,739.74
3 57,710,084.61 3 27,088,089.10 30,621,995.51
4 57,710,084.61 4 27,537,156.59 30,172,928.03
5 57,710,084.61 5 27,993,668.73 29,716,415.88
6 57,710,084.61 6 28,457,748.95 29,252,335.66
7 57,710,084.61 7 28,929,522.71 28,780,561.90
8 57,710,084.61 8 29,409,117.56 28,300,967.05
9 57,710,084.61 9 29,896,663.15 27,813,421.46
10 57,710,084.61 10 30,392,291.30 27,317,793.32
11 57,710,084.61 11 30,896,135.98 26,813,948.63
12 57,710,084.61 12 31,408,333.43 26,301,751.19
13 57,710,084.61 13 31,929,022.10 25,781,062.51
14 57,710,084.61 14 32,458,342.78 25,251,741.83
15 57,710,084.61 15 32,996,438.56 24,713,646.06
16 57,710,084.61 16 33,543,454.91 24,166,629.71
17 57,710,084.61 17 34,099,539.72 23,610,544.90
18 57,710,084.61 18 34,664,843.32 23,045,241.29
19 57,710,084.61 19 35,239,518.56 22,470,566.06
20 57,710,084.61 20 35,823,720.78 21,886,363.83
21 57,710,084.61 21 36,417,607.94 21,292,476.68
22 57,710,084.61 22 37,021,340.58 20,688,744.04
23 57,710,084.61 23 37,635,081.92 20,075,002.69
24 57,710,084.61 24 38,258,997.90 19,451,086.72
25 57,710,084.61 25 38,893,257.18 18,816,827.43
26 57,710,084.61 26 39,538,031.24 18,172,053.38
27 57,710,084.61 27 40,193,494.39 17,516,590.23
28 57,710,084.61 28 40,859,823.83 16,850,260.78
29 57,710,084.61 29 41,537,199.72 16,172,884.90
30 57,710,084.61 30 42,225,805.17 15,484,279.45
31 57,710,084.61 31 42,925,826.34 14,784,258.27
32 57,710,084.61 32 43,637,452.50 14,072,632.11
33 57,710,084.61 33 44,360,876.03 13,349,208.58
34 57,710,084.61 34 45,096,292.51 12,613,792.11
35 57,710,084.61 35 45,843,900.75 11,866,183.87
36 57,710,084.61 36 46,603,902.87 11,106,181.75
37 57,710,084.61 37 47,376,504.33 10,333,580.28
38 57,710,084.61 38 48,161,914.02 9,548,170.59
39 57,710,084.61 39 48,960,344.26 8,749,740.35
40 57,710,084.61 40 49,772,010.91 7,938,073.70
41 57,710,084.61 41 50,597,133.41 7,112,951.20
42 57,710,084.61 42 51,435,934.82 6,274,149.79
43 57,710,084.61 43 52,288,641.92 5,421,442.69
44 57,710,084.61 44 53,155,485.23 4,554,599.38
45 57,710,084.61 45 54,036,699.11 3,673,385.51
46 57,710,084.61 46 54,932,521.78 2,777,562.83
47 57,710,084.61 47 55,843,195.45 1,866,889.17
48 57,710,084.61 48 56,768,966.30 941,118.32
ORTIZACIÓN DE LA EMPRESA

Cuota Saldo Vivo DIFERENCIA CODIGO

1,900,000,000.00 1110
57,710,084.61 1,873,788,195.53 3,164,946.81 2105
57,710,084.61 1,847,141,850.65 3,146,577.05 2XXX
57,710,084.61 1,820,053,761.55 3,126,899.21
57,710,084.61 1,792,516,604.96 3,105,877.40 CODIGO
57,710,084.61 1,764,522,936.23 3,083,474.90 170515
57,710,084.61 1,736,065,187.28 3,059,654.22 1XXXXX
57,710,084.61 1,707,135,664.56 3,034,377.00 1110
57,710,084.61 1,677,726,547.00 3,007,604.07
57,710,084.61 1,647,829,883.85 2,979,295.36 CODIGO
57,710,084.61 1,617,437,592.55 2,949,409.97 5305
57,710,084.61 1,586,541,456.57 2,917,906.05 170515
57,710,084.61 1,555,133,123.14 2,884,740.86 2605
57,710,084.61 1,523,204,101.04 2,849,870.74
57,710,084.61 1,490,745,758.26 2,813,251.05 CODIGO
57,710,084.61 1,457,749,319.70 2,774,836.18 2605
57,710,084.61 1,424,205,864.79 2,734,579.56 2105
57,710,084.61 1,390,106,325.08 2,692,433.57 1110
57,710,084.61 1,355,441,481.75 2,648,349.58
57,710,084.61 1,320,201,963.20 2,602,277.92
57,710,084.61 1,284,378,242.41 2,554,167.81
57,710,084.61 1,247,960,634.47 2,503,967.41
57,710,084.61 1,210,939,293.90 2,451,623.75
57,710,084.61 1,173,304,211.97 2,397,082.73
57,710,084.61 1,135,045,214.07 2,340,289.09
57,710,084.61 1,096,151,956.89 2,281,186.38
57,710,084.61 1,056,613,925.65 2,219,716.93
57,710,084.61 1,016,420,431.26 2,155,821.88
57,710,084.61 975,560,607.43 2,089,441.09
57,710,084.61 934,023,407.72 2,020,513.12
57,710,084.61 891,797,602.55 1,948,975.27
57,710,084.61 848,871,776.21 1,874,763.48
57,710,084.61 805,234,323.70 1,797,812.35
57,710,084.61 760,873,447.67 1,718,055.07
57,710,084.61 715,777,155.16 1,635,423.45
57,710,084.61 669,933,254.42 1,549,847.86
57,710,084.61 623,329,351.55 1,461,257.17
57,710,084.61 575,952,847.22 1,369,578.81
57,710,084.61 527,790,933.20 1,274,738.63
57,710,084.61 478,830,588.94 1,176,660.97
57,710,084.61 429,058,578.02 1,075,268.56
57,710,084.61 378,461,444.61 970,482.52
57,710,084.61 327,025,509.79 862,222.33
57,710,084.61 274,736,867.87 750,405.80
57,710,084.61 221,581,382.64 634,949.00
57,710,084.61 167,544,683.53 515,766.27
57,710,084.61 112,612,161.74 392,770.19
57,710,084.61 56,768,966.30 265,871.49
57,710,084.61 0.00 134,979.09
 CUENTA DEBE HABER
Banco 2,000,000,000.00
Obligaciones financiera CP 214,586,142.03
Obligaciones financiera LP 1,785,413,857.97

CUENTA DEBE HABER

Comisiones diferidas CP 21,721,806.59
Comisiones diferidas LP 78,278,193.41
Banco 100,000,000.00

CUENTA DEBE HABER

Gastos financieros 31,498,280.14
Comisiones diferidas CP 3,164,946.81
Interes por pagar 28,333,333.33

CUENTA DEBE HABER

Interes por pagar 28,333,333.33
Obligaciones financiera CP 29,376,751.28
Banco 57,710,084.61
DATOS

CANTIDAD PVP TOTAL

800 1,300,000.00 1,040,000,000.00

4/30/2018 18
10/30/2019

TASA ANUAL 12%

TEM 0.95% 0.95% 0.95%

PERIODOS
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
 15%
1.17%

VP INTERES VALOR EN LIBRO Código

877,417,526.63 8,325,633.23 885,743,159.86 1305
885,743,159.86 8,404,633.44 894,147,793.29 4135
894,147,793.29 8,484,383.26 902,632,176.56 2705
902,632,176.56 8,564,889.82 911,197,066.38
911,197,066.38 8,646,160.29 919,843,226.66
919,843,226.66 8,728,201.91 928,571,428.57 Código
928,571,428.57 8,811,022.01 937,382,450.58 6135
937,382,450.58 8,894,627.97 946,277,078.56 1435
946,277,078.56 8,979,027.26 955,256,105.81
955,256,105.81 9,064,227.39 964,320,333.20
964,320,333.20 9,150,235.96 973,470,569.17 Código
973,470,569.17 9,237,060.66 982,707,629.82 2705
982,707,629.82 9,324,709.21 992,032,339.04 4135
992,032,339.04 9,413,189.45 1,001,445,528.49
1,001,445,528.49 9,502,509.26 1,010,948,037.74 Código
1,010,948,037.74 9,592,676.60 1,020,540,714.34 2705
1,020,540,714.34 9,683,699.52 1,030,224,413.86 4135
1,030,224,413.86 9,775,586.14 1,040,000,000.00 Código
1110
1305
Cuentas y Explicación Debe Haber
Cuentas Por Cobrar 1,040,000,000.00
Ingresos Operativos 877,417,526.63
Ingresos diferidos (pasivo) 162,582,473.37

Cuentas y Explicación Debe Haber

Costo de venta 680,000,000.00
Inventario 680,000,000.00

Cuentas y Explicación Debe Haber

Ingresos diferidos (pasivo) $ 68,859,551.93
Ingresos Operativos $ 68,859,551.93

Cuentas y Explicación Debe Haber

Ingresos diferidos (pasivo) 93,722,921.44
Ingresos Operativos 93,722,921.44
Cuentas y Explicación Debe Haber
BANCO 1,040,000,000.00
CUENTAS PPOR COBRAR 1,040,000,000.00